2003 (10) TMI 92

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..... Works for rectification of mistake in Tribunal's Final Order No. 95/2003-B, dated 14-2-03 [2003 (154) E.L.T. 427 (Tri. - Del.)]. Shri K.K. Anand, learned Advocate, submitted that in their Memorandum of Appeal, the Applicants have challenged the decision both on merits as well as on the ground that the extended period is not invocable; that though the plea of limitation has been raised in the Appea .....

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..... atent mistake. Mistake apparent from the record cannot be something which would have to be established by a long drawn process by reasons on points which there may conceivable be two opinions. 3. We have considered the submissions of both the sides. In this matter, the demand of duty has been confirmed against the Applicants for the period 1994-2000. A perusal of the Memo of Appeal reveals that .....

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